Trust Planning After the New Tax Law

New perspectives that may be useful to some clients.

President Donald J. Trump signed into law the Tax Cuts and Jobs Act of 2017 (the Act) (more formally referred to as “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget”) on Dec. 22, 2017.1 The Act made many significant changes directly affecting trust taxation and planning. Some include:

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.